9911796707
TMI Blog2024 (5) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... should be offered to the parties and no parties should be condemned unheard. We set aside the impugned order of CIT(A) and restore the issue to the file of CIT(A) for re-adjudication of the issues after granting sufficient opportunity of hearing to the assessee. We restore the issue to CIT(A), we are not adjudicating on merits the grounds raised by the assessee. Thus the grounds of assessee are allowed for statistical purposes. - Sh. Pradip Kumar Kedia, Accountant Member And Sh. Sudhir Kumar, Judicial Member For the Assessee : None For the Revenue : Shri P. N. Barnwal, CIT-D.R. ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER : This appeal by the assessee is directed against the National Faceless Appeal Centre (NFAC) order dated 07.09.2023 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rounds of appeal and determining the total income at Rs. 23,19,78,721/-in place of returned income as returned by the assessee is bad in law on account of several grounds and assessee/appellant denies its liability to be assessed for any income other than the income already returned by the assessee and the consequential demand of Rs. 24,71,50,070/-. 2. That under the facts and circumstances of the case the Ld. CIT(A) has erred in law as much as in fact while passing the impugned order as the Ld. CIT(A), has dismissed the grounds of the appeal on account of absence of appellant despite several opportunities provided to the latter, but it is imperative to note that the absence of the appellant was not deliberate or intentional but due to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the assessee nor any adjournment application was filed despite the fact that the notice of hearing was issued to the assessee. In such a situation and in the absence of any co-operation from the side of assessee, we proceed to dispose of the appeal ex-parte qua the assessee, after considering the submissions of Learned DR and the material on record. 6. Before us, at the outset, Learned DR supported the order of AO and submitted that the required details in the assessment order were furnished by the assessee. AO, therefore, for the reasons noted in the order made the additions. He submitted that even before CIT(A) there was no appearance from the side of assessee. CIT(A), thereafter, for the reasons noted in the order has dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
